The High Court of the Federal Capital Territory has joined the Federal Inland Revenue Service (FIRS) and the Nigerian Content Development and Monitoring Board (NCDMB) to provide evidence in an alleged $10 million unpaid debt case filed by Eunisell Limited.
Justice O.I. Adelaja added the two agencies as co-defendants on Tuesday following a joinder motion by Halkin Exploration & Production Limited, which was sued by Eunisell Limited.
Eunisell is suing Halkin for $10 million, alleging unpaid debts for services rendered at the Atala Marginal Field (OML 46) from January 2022 to September 2024—a claim Halkin’s legal team, led by Chikaosolu Ojukwu SAN, describes as fraudulent.
Pending Case
According to court documents seen by Nairametrics, Eunisell’s legal team, led by Samuel Agweh SAN, admitted that in 2021, the Federal Government of Nigeria, through the Minister of Petroleum and the Department of Petroleum Resources (now the Nigerian Upstream Petroleum Regulatory Commission), awarded the Atala Marginal Field (OML 46) mining lease/license to Halkin.
- The claimant explained that, by virtue of a Service Agreement dated 20th January 2022, Halkin engaged Eunisell to provide services at the Atala Marginal Field (OML 46), specifically a Modular Early Production Facility (EPF) on a daily rental/lease, operation, and maintenance basis for a period of two years.
- Eunisell further stated that it mobilized and deployed its equipment and personnel to carry out the operation and maintenance of the EPF at Halkin’s Atala Marginal Field (OML 46) throughout the agreement’s duration.
- The company claims that the Service Agreement expired on 19th January 2024 and that during its validity, it diligently performed its obligations, issuing invoices amounting to $7,207,933.99.
- Eunisell also asserts that it has made repeated demands for payment, but Halkin has refused to settle the debt.
- It added that all invoices and payments are subject to statutory deductions, including Value Added Tax (VAT), Withholding Tax (WT), and the Nigerian Content Development Fund (NCD), and that the sum claimed is exclusive of statutory payments.
- The claimant also sought an order for the delivery of the evidence of payments or remittances of the statutory fees to the appropriate Government agencies by Halkin to the Eunisell.
However, in a motion dated March 3, 2025, Ojukwu SAN argued that part of the relief sought by the claimant relates to tax remittances and deductions, which can only be effectively and authoritatively addressed by the FIRS and NCDMB, as they are the statutory agencies responsible for maintaining tax records.
“The documents the Claimant/Respondent has requested the Defendant/Applicant to produce are tax deductibles that are not in the Defendant’s custody but are held by the Federal Inland Revenue Service and the Nigerian Content Development and Monitoring Board, respectively.
“It has become necessary to join the Federal Inland Revenue Service and the Nigerian Content Development and Monitoring Board as defendants in this suit, as they are the only authorities with the power to present documents relevant to the indicated tax deductibles before this Honourable Court, ensuring the effective resolution of all issues in dispute between the Claimant/Respondent and Defendant/Applicant in this suit,” he added.
Ojukwu further emphasized his intention to cross-examine the witnesses to be presented by the FIRS and NCDMB regarding the deduction and remittance of all relevant tax obligations arising from the claimant’s claims, adding the scrutiny will dismiss the Claimant’s debt claims.
What Transpired in Court
During the court proceedings on Tuesday, Halkin’s legal team orally requested the joinder of FIRS and NCDMB as co-defendants in the ongoing case, arguing that Eunisell’s claims are based on allegedly fraudulent invoices.
Eunisell’s legal team, led by Samuel Agweh SAN, did not oppose the request for joinder.
Subsequently, Justice Adelaja ruled that FIRS and NCDMB be joined as defendants in the pending suit.
The case was then adjourned until April 22, 2025, for trial.
What This Means
The case has significant implications for all parties involved, as FIRS and NCDMB will provide evidence regarding the alleged debt and tax-related matters.
